Citation, commencement and interpretation1

1

These Regulations may be cited as the Valuation for Rating (Former Enterprise Zones) Regulations 1991 and shall come into force on 20th March 1991.

2

For the purposes of these Regulations—

a

“list” means local non-domestic rating list;

b

“the relevant day” means the day by reference to which, in accordance with paragraph 2(3) of Schedule 6, a rateable value is to be determined;

c

a “relevant period”, in relation to a relevant hereditament—

i

begins on the day on which the hereditament ceases to form part of an enterprise zone, and

ii

ends immediately before the day on which a new list is compiled;

d

“relevant hereditament” means a hereditament all or part of which ceases to form part of an enterprise zone;

e

“Schedule 6” means Schedule 6 to the Local Government Finance Act 1988; and

f

references to enterprise zones are to zones designated under paragraph 5 of Schedule 32 to the Local Government, Planning and Land Act 19802.